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SIGNATURE EUGENE S. STARK
TITLE TREASURER
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<NUMBER-OF-SHARES-REDEEMED> (53,401,326)
<SHARES-REINVESTED> 15,297,448
<NET-CHANGE-IN-ASSETS> 80,614,994
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 466,859
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 1,105,555
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 1,985,082
<AVERAGE-NET-ASSETS> 144,620,000
<PER-SHARE-NAV-BEGIN> 13.58
<PER-SHARE-NII> 0.89
<PER-SHARE-GAIN-APPREC> 0.04
<PER-SHARE-DIVIDEND> (0.89)
<PER-SHARE-DISTRIBUTIONS> (0.19)
<RETURNS-OF-CAPITAL> (0.02)
<PER-SHARE-NAV-END> 13.41
<EXPENSE-RATIO> 1.42
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000929523
<NAME> PRUDENTIAL DIVERSIFIED BOND FUND, INC.
<SERIES>
<NUMBER> 003
<NAME> PRUDENTIAL DIVERSIFIED BOND FUND, INC. (CLASS C)
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> DEC-31-1997
<INVESTMENTS-AT-COST> 250,637,023
<INVESTMENTS-AT-VALUE> 250,933,121
<RECEIVABLES> 5,350,840
<ASSETS-OTHER> 94,181
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 256,378,142
<PAYABLE-FOR-SECURITIES> 3,352,008
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 949,881
<TOTAL-LIABILITIES> 4,301,889
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 251,672,441
<SHARES-COMMON-STOCK> 18,798,481
<SHARES-COMMON-PRIOR> 12,630,064
<ACCUMULATED-NII-CURRENT> 3,614
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 390,788
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 9,410
<NET-ASSETS> 252,076,253
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 17,580,629
<OTHER-INCOME> 0
<EXPENSES-NET> 2,643,780
<NET-INVESTMENT-INCOME> 14,936,849
<REALIZED-GAINS-CURRENT> 4,065,056
<APPREC-INCREASE-CURRENT> (3,160,737)
<NET-CHANGE-FROM-OPS> 15,841,168
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (14,936,849)
<DISTRIBUTIONS-OF-GAINS> (3,754,262)
<DISTRIBUTIONS-OTHER> (383,251)
<NUMBER-OF-SHARES-SOLD> 121,952,066
<NUMBER-OF-SHARES-REDEEMED> (53,401,326)
<SHARES-REINVESTED> 15,297,448
<NET-CHANGE-IN-ASSETS> 80,614,994
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 466,859
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 1,105,555
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 1,985,082
<AVERAGE-NET-ASSETS> 4,747,000
<PER-SHARE-NAV-BEGIN> 13.58
<PER-SHARE-NII> 0.89
<PER-SHARE-GAIN-APPREC> 0.04
<PER-SHARE-DIVIDEND> (0.89)
<PER-SHARE-DISTRIBUTIONS> (0.19)
<RETURNS-OF-CAPITAL> (0.02)
<PER-SHARE-NAV-END> 13.41
<EXPENSE-RATIO> 1.42
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000929523
<NAME> PRUDENTIAL DIVERSIFIED BOND FUND, INC.
<SERIES>
<NUMBER> 004
<NAME> PRUDENTIAL DIVERSIFIED BOND FUND, INC. (CLASS Z)
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> DEC-31-1997
<INVESTMENTS-AT-COST> 250,637,023
<INVESTMENTS-AT-VALUE> 250,933,121
<RECEIVABLES> 5,350,840
<ASSETS-OTHER> 94,181
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 256,378,142
<PAYABLE-FOR-SECURITIES> 3,352,008
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 949,881
<TOTAL-LIABILITIES> 4,301,889
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 251,672,441
<SHARES-COMMON-STOCK> 18,798,481
<SHARES-COMMON-PRIOR> 12,630,064
<ACCUMULATED-NII-CURRENT> 3,614
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 390,788
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 9,410
<NET-ASSETS> 252,076,253
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 17,580,629
<OTHER-INCOME> 0
<EXPENSES-NET> 2,643,780
<NET-INVESTMENT-INCOME> 14,936,849
<REALIZED-GAINS-CURRENT> 4,065,056
<APPREC-INCREASE-CURRENT> (3,160,737)
<NET-CHANGE-FROM-OPS> 15,841,168
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (14,936,849)
<DISTRIBUTIONS-OF-GAINS> (3,754,262)
<DISTRIBUTIONS-OTHER> (383,251)
<NUMBER-OF-SHARES-SOLD> 121,952,066
<NUMBER-OF-SHARES-REDEEMED> (53,401,326)
<SHARES-REINVESTED> 15,297,448
<NET-CHANGE-IN-ASSETS> 80,614,994
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 466,859
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 1,105,555
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 1,985,082
<AVERAGE-NET-ASSETS> 36,750,000
<PER-SHARE-NAV-BEGIN> 13.57
<PER-SHARE-NII> 1.00
<PER-SHARE-GAIN-APPREC> 0.04
<PER-SHARE-DIVIDEND> (1.00)
<PER-SHARE-DISTRIBUTIONS> (0.19)
<RETURNS-OF-CAPITAL> (0.02)
<PER-SHARE-NAV-END> 13.40
<EXPENSE-RATIO> 0.67
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
For the period ended (a) December 31, 1997
File number (c) 811-7215
SUB-ITEM 77J
Restatement of Capital Share Account
The Prudential Diversified Bond Fund, Inc.
accounts for and reports for distributions to
shareholders in accordance with "Statement of
Position 93-2: Determination, Disclosure, and
Financial Statement Presentation of Income,
Capital Gain, and Return of Capital Distributions
by Investment Companies." The effect of applying
this Statement of Position on the Diversified Bond
Fund, Inc. was to increase undistributed net
income by $386,865, and decrease accumulated net
realized gain by $386,865, primarily due to the
sale of securities purchased with market discount.
Net investment income, net realized gains and net
assets were not affected by this change.
February 13, 1998
To the Shareholders and Board of Directors of
Prudential Diversified Bond Fund, Inc.
In planning and performing our audit of the
financial statements of Prudential Diversified
Bond Fund, Inc. (the "Fund") for the year ended
December 31, 1997, we considered its internal
control, including control activities for
safeguarding securities, in order to determine our
auditing procedures for the purpose of expressing
our opinion on the financial statements and to
comply with the requirements of Form N-SAR, not to
provide assurance on internal control.
The management of the Fund is responsible for
establishing and maintaining internal control. In
fulfilling this responsibility, estimates and
judgments by management are required to assess the
expected benefits and related costs of control
activities. Generally, control activities that
are relevant to an audit pertain to the entity's
objective of preparing financial statements for
external purposes that are fairly presented in
conformity with generally accepted accounting
principles. Those control activities include the
safeguarding of assets against unauthorized
acquisition, use or disposition.
Because of inherent limitations in internal
control, errors or irregularities may occur and
not be detected. Also, projection of any
evaluation of internal control to future periods
is subject to the risk that it may become
inadequate because of changes in conditions or
that the effectiveness of the design and operation
may deteriorate.
Our consideration of internal control would not
necessarily disclose all matters in internal
control that might be material weaknesses under
standards established by the American Institute of
Certified Public Accountants. A material weakness
is a condition in which the design or operation of
any specific internal control component does not
reduce to a relatively low level the risk that
errors or irregularities in amounts that would be
material in relation to the financial statements
being audited may occur and not be detected within
a timely period by employees in the normal course
of performing their assigned functions. However,
we noted no matters involving internal control,
including control activities for safeguarding
securities, that we consider to be material
weaknesses as defined above as of December 31,
1997.
This report is intended solely for the information
and use of management and the Board of Directors
of the Fund and the Securities and Exchange
Commission.
PRICE WATERHOUSE LLP
- 2 -
Board of Directors or Trustees of:
Prudential Adjustable Rate Prudential High Yield
Securities Fund* Fund
Prudential Allocation Fund (2 Prudential
Portfolios) IncomeVertible Fund*
The BlackRock Government Income Prudential
Trust Intermediate Global
Global Utility Fund Income Fund
Nicholas-Applegate Fund Prudential Jennison
Prudential California Municipal Fund
Fund (2 Portfolios) Prudential MoneyMart
Prudential Distressed Assets
Securities Fund Prudential Mortgage
Prudential Diversified Bond Income Fund
Fund Prudential Multi-
Prudential Equity Fund Sector Fund
Prudential Equity Income Fund Prudential Municipal
Prudential Global Genesis Fund Bond Fund (3
Prudential Global Limited Portfolios)
Maturity Fund Prudential Municipal
Prudential Global Natural Series Fund (10
Resources Fund current
The Global Government Plus Fund Portfolios and 3
The Global Total merged Portfolios*)
Return Fund Prudential National
Prudential Government Municipals Fund
Income Fund Prudential Pacific
Prudential Government Growth Fund
Securities Trust - Prudential Small
Money Companies Fund
Market Series Prudential Structured
Maturity Fund
Prudential U.S.
Government Fund*
Prudential Utility
Fund
Prudential World Fund
* As of June 30, 1996, the Fund/Portfolio was no longer in operation.
The Fund/Portfolio merged into
another Fund within the Prudential Mutual Fund Family.
We have examined the accompanying description of the Prudential
Multiple Class Pricing Worksheet (the "Worksheet") application of
State Street Bank and Trust Company ("State Street"), custodian and
recordkeeper for the Prudential Mutual Funds (the "Funds"). Our
examination included procedures to obtain reasonable assurance about
whether (1) the accompanying description presents fairly, in all
material respects, the aspects of State Street's policies and
procedures that may be relevant to a Fund's internal control structure
relating to the Worksheet, (2) the control structure policies and
procedures included in the description were suitably designed to
achieve the control objectives specified in the description, if those
policies and procedures were complied with satisfactorily, and (3)
such policies and procedures had been placed in operation as of
June 30, 1996. The control objectives were specified by Prudential
Mutual Fund Management, Inc. Our examination was performed in
accordance with standards established by the American Institute of
Certified Public Accountants and included those procedures we
considered necessary in the circumstances to obtain a reasonable basis
for rendering our opinion.
In our opinion, the accompanying description of the aforementioned
application presents fairly, in all material respects, the relevant
aspects of State Street's policies and procedures that had been placed
in operation as of June 30, 1996. Also, in our opinion, the policies
and procedures, as described, are suitably designed to provide
reasonable assurance that the specified control objectives would be
achieved if the described policies and procedures were complied with
satisfactorily.
In addition to the procedures we considered necessary to render our
opinion as expressed in the previous paragraph, we applied tests to
specific policies and procedures, listed in Section I, to obtain
evidence about their effectiveness in meeting the control objectives,
described in Section I during the period from July 1, 1995 to June 30,
1996. The nature, timing, extent, and results of the tests are listed
in Section II. In our opinion the policies and procedures that were
tested, as described in Section II, were operating with sufficient
effectiveness to provide reasonable, but not absolute, assurance that
the control objectives specified in Section I were achieved during the
period from July 1, 1995 to June 30, 1996. However, the scope of our
engagement did not include tests to determine whether control
objectives not listed in Section I were achieved; accordingly we
express no opinion on the achievement of control objectives not
included in Section I.
The relative effectiveness and significance of specific policies and
procedures at State Street, and their effect on assessments of control
risk on the Funds are dependent on their interaction with the
policies, procedures, and other factors present at individual Funds.
We have performed no procedures to evaluate the effectiveness of
policies and procedures at individual Funds in connection with this
report.
The description of policies and procedures at State Street is as of
June 30, 1996, and information about tests of the operating
effectiveness of specified policies and procedures covers the period
from July 1, 1995 to June 30, 1996. Any projection of such
information to the future is subject to the risk that, because of
change, the description may no longer portray the system in existence.
The potential effectiveness of specified policies and procedures at
State Street is subject to inherent limitations and, accordingly,
errors or irregularities may occur and not be detected. Furthermore,
the projection of any conclusions, based on our findings, to future
periods is subject to the risk that changes may alter the validity of
such conclusions.
This report is intended solely for use by the management and Boards of
Directors/Trustees of the Funds, the independent auditors of the Funds
and the Securities and Exchange Commission.
August 23, 1996
SECTION I
Policies and Procedures Placed in Operation
Prudential Multiple Class Pricing Worksheet
The Prudential Mutual Funds (the "Funds") have adopted a multiple
class pricing system. The multiple class pricing system consists of
four classes of shares (Class A, Class B, Class C and Class Z). Class
A shares are subject to an initial sales charge, Class B and Class C
shares are subject to a contingent deferred sales charge and Class Z
shares have no sales charge (Class Z shares which were first offered
on March 1, 1996, are offered exclusively for sale to the PSI Pension
Plan). Each of the classes of shares represent interests in the same
portfolio of investments of the respective Fund and are identical in
all respects, except that each class is subject to different
distribution expenses and has exclusive voting rights with respect to
the Rule 12b-1 distribution plan pursuant to which such distribution
expenses are paid.
In order to allocate income and expenses among the classes of shares,
State Street Bank and Trust Company (the Funds' custodian and
recordkeeper) utilizes the Prudential Multiple Class Pricing Worksheet
(the "Worksheet") (see Exhibit I). The Worksheet is a manual
supplementary application that extracts relevant data from the Funds'
primary accounting system, allocates income and expenses among the
classes of shares and computes the daily net asset value and, if
applicable, the dividend/distribution for each class of shares.
Internal accounting controls that are relevant to the Fund can be
divided into two components - controls related to the mutual fund
accounting system resident at State Street Bank and Trust Company (the
"primary accounting system") and controls related to the Worksheet.
The specific control objectives and policies and procedures relating
to the Worksheet are described on pages 4 and 5. A description of the
tests of the policies and procedures designed to obtain evidence about
the operating effectiveness of those policies and procedures in
achieving the specific control objectives is included in Section II.
Control Objectives and Policies and Procedures
Prudential Multiple Class Pricing Worksheet
The Worksheet is a supplementary manual application to the Funds'
primary accounting system. Certain data is extracted from the primary
accounting system to allocate income and expenses and to calculate the
daily net asset value and, if applicable, dividends/distributions for
each class of shares. The primary accounting system includes the
details of transactions in accordance with the Investment Company Act
of 1940, as amended.
The following represents the internal accounting control objectives
and policies and procedures for the allocation of income and expenses
and the computation of the net asset value and, if applicable, the
dividend/distribution for each class of shares utilizing the
Worksheet. It does not cover the internal accounting control policies
and procedures surrounding the processing of information into the
Funds' primary accounting system.
CONTROL POLICIES
CONTROL OBJECTIVES AND PROCEDURES
A. Capital share activity as 1. Daily, the transfer
reported by the Fund's transfer agent forwards
agent is recorded for each class reports of capital
in an accurate and timely manner share activity for
by the Fund. each class which
includes a summary
of subscriptions,
redemptions,
exchanges and other
information (the
"Supersheet"). The
opening day's
balance for shares
outstanding and
current day activity
is recorded on the
Worksheet.
2. Estimated interim
share activity for
the current day not
recorded in the
Supersheet is
received via telefax
from the transfer
agent and is
recorded for each
class on the
Worksheet.
3. A report of
outstanding shares
eligible for
dividends is
received from the
transfer agent and
is recorded for each
class on the
Worksheet.
B. Net Asset Value ("NAV") and, if 1. The prior days
applicable, the ending NAV per
dividend/distribution for each share (b) for each
class are accurately computed on class is agreed to
a daily basis. the prior day's
Worksheet.
2. The daily net
capital stock
activity for each
class for the
current day is
agreed to the
Supersheet as
described in
Control Procedures
A.1., 2. and 3.,
above.
3. Percentage Assets
by Class and
Percentage Dividend
Assets by Class are
calculated for each
class based upon
information from
the prior day
Worksheet, the
Supersheet and the
telefax from the
transfer agent.
CONTROL POLICIES
CONTROL OBJECTIVES AND PROCEDURES
4. Allocate investment
income among
classes based on
the appropriate
asset allocation
percentage for each
class.
5. Agree composite
income accounts,
management fees,
other expenses,
realized gains and
losses, and
unrealized
appreciation/deprec
iation to the
primary accounting
system of the Fund.
6. Allocate expenses
among classes as
follows:
a. Expenses
directly
attributable to
each class (12b-
1 distribution
expenses) are
calculated and
recorded to that
class.
b. Expenses
attributable to
both classes are
allocated in
accordance with
the appropriate
asset allocation
percentage for
each class.
7. Allocate realized
and unrealized
gains and losses
among the classes
in accordance with
the appropriate
asset allocation
percentage of each
class.
8. Record
dividends/distribut
ions to
shareholders of
each class in the
primary accounting
system.
9. Aggregate the net
assets for each
class and agree to
the total net
assets per the
primary accounting
system.
10.For each class,
reconcile the
current day's NAV
and, if applicable,
the
dividend/distributi
on to the previous
day's NAV and
dividend/
distribution for
each class.
11.The above
procedures are
reviewed by the
Fund supervisor or
manager.
SECTION II
Tests of Operating Effectiveness
Prudential Multiple Class Pricing Worksheet
July 1, 1995 to June 30, 1996
We reviewed the methodology and procedures for calculating the daily
net asset value and, if applicable, the dividends/distributions of the
classes of shares and the allocation of income and expenses among the
classes of shares.
The following are the detailed procedures which we performed with
respect to the Worksheet. These procedures were performed for
selected days encompassing all Funds subject to multiple class pricing
during the year ended June 30, 1996, which we believe is a
representative sample, to test compliance with the control policies
and procedures as described in Section I.
Prudential Mutual Fund Management, Inc. is the manager of the Funds
and has represented to us that adequate facilities are in place to
ensure implementation of the methodology and procedures for
calculating the net asset value and dividends/distributions of the
classes of shares and the allocation of income and expenses among the
classes of shares. Based on our review of the description of the
policies and procedures of the Worksheet, as described in Section I,
and performance of tests of operating effectiveness as described in
Section II, we concur with such representation.
Agreed "Prior Day NAV Per Share" to the previous day's Worksheet.
Agreed "Shares Outstanding Beginning of the Day" to the previous
day's Worksheet and to the transfer agency records for each class.
Recalculated "Activity/Estimate" by adding the estimated interim
share activity reported via fax from the transfer agent and the
current day's "Capital Stock Activity" reported on the Supersheet
for each class.
Recalculated "Current Shares Outstanding" by adding "Shares
Outstanding Beginning of the Day" and "Activity/Estimate" for each
class.
Recalculated for each class "Adjusted Total Assets" by multiplying
"Prior Day NAV Per Share" by "Current Shares Outstanding".
Recalculated "Percentage Assets-Class A/Front End" by dividing
"Adjusted Total Assets-Class A/Front End" by "Adjusted Total
Assets Composite".
Recalculated "Percentage Assets-Class B(C)/Back End" by dividing
"Adjusted Total Assets-Class B(C)/Back End" by "Adjusted Total
Assets Composite".
Recalculated "Percentage Assets-Class Z/No Fee" where applicable,
by dividing "Adjusted Total Assets-Class Z/No Fee" by "Adjusted
Total Assets Composite".
Agreed "Dividend Shares" to the transfer agency records for each
class.
Recalculated "Current Dividend Shares" by adding "Dividend Shares
Beginning of Day" and "Activity/Estimate" for each class.
Recalculated for each class "Adjusted Dividend Assets" by
multiplying "Prior Day NAV Per Share" by "Current Dividend
Shares".
Recalculated "Percentage Dividend Assets-Class A/Front End" by
dividing "Adjusted Dividend Assets-Class A/Front End" by "Adjusted
Dividend Assets Composite".
Recalculated "Percentage Dividend Assets-Class B(C)/Back End" by
dividing "Adjusted Dividend Assets-Class B(C)/Back End" by
"Adjusted Dividend Assets Composite".
Recalculated "Percentage Dividend Assets-Class Z/No Fee" where
applicable, by dividing "Adjusted Dividend Assets-Class Z" by
"Adjusted Dividend Assets Composite".
Agreed composite total of each component of income to the primary
accounting system.
Recalculated the allocation for each class of each component of
income for daily dividend funds by multiplying the composite total
by "Percentage Dividend Assets-Class A/Front End", "Percentage
Dividend Assets-Class B(C)/Back End" and where applicable,
"percentage Dividend Assets-Class Z/No Fee", and for non-daily
dividend funds by multiplying the composite total by "Percentage
Assets-Class A/Front End", "Percentage Assets-Class B(C)/Back End"
and where applicable, "Percentage Assets-Class Z/No Fee".
Recalculated "Daily Income," composite and for each class, by
totaling each component of income.
Agreed composite total "Management Fee" and "Other Fixed Expenses"
to the primary accounting system.
Recalculated the allocation for each class of "Management Fee" and
"Other Fixed Expenses" for daily dividend funds by multiplying the
composite total by "Percentage Dividend Assets-Class A/Front End",
"Percentage Dividend Assets-Class B(C)/Back End" and where
applicable, "percentage Dividend Assets-Class Z/No Fee", and non-
daily dividend funds by multiplying the composite total by
"Percentage Assets-Class A/Front End", "Percentage Assets-Class
B(C)/Back End" " and where applicable, "Percentage Assets-Class
Z/No Fee"
Agreed the "12b-1 Fee-Class A/Front End" and "12b-1 Fee-Class
B(C)/Back End" to the respective "PC Expense Worksheet".
Recalculated "Daily Expense," composite and for each class, by
totaling "Management Fee," "12b-1 Fee" and "Other Fixed Expenses".
Recalculated "Daily Net Income" for each class by subtracting
"Daily Expense" from "Daily Income".
Recalculated "Dividend Rate" for each class for daily dividend
funds by dividing "Daily Net Income" by "Dividend Shares Beginning
of Day-Class A/Front End", "Dividend Shares Beginning of Day-Class
B(C)/Back End" and where applicable, "Dividend Shares Beginning of
Day-Class Z/No Fee".
Agreed "Daily Income" and "Income Distribution" for each class to
the primary accounting system.
Agreed the "Capital Gain Distribution" to the amount recorded in
the primary accounting system.
Agreed composite total "Realized Gain/Loss" and "Unrealized
Appreciation/Depreciation" to the primary accounting system.
Recalculated the allocation for each class of "Realized Gain/Loss"
and "Unrealized Appreciation/Depreciation" by multiplying the
composite amount by the "Percentage Assets-Class A/Front End",
"Percentage Assets-Class B(C)/Back End" and where applicable,
"Percentage Assets-Class Z/No Fee".
Agreed "Prior Days Net Assets" to the previous day's Worksheet.
Recalculated "Net Assets", composite and for each class, by
totaling "Daily Net Income", "Income nDistributed", "Capital Stock
Activity", "Capital Gain Distribution", "Realized Gain/Loss",
"Unrealized Appreciation/Depreciation", and "Prior Days Net
Assets".
Recalculated "NAV Per Share" dividing the "Net Assets-Class
A/Front End", "Net Assets - Class B(C)/Back End" and where
applicable, "Net Assets-Class Z/No Fee" by "Current Shares
Outstanding - Class A/Front End", "Current Shares Outstanding -
Class B(C)/Back End" and where applicable, "Current Shares
Outstanding-Class Z/No Fee", respectively.
Recalculated "Offering Price" for Class A shares by applying the
"Load" percentage as stated in the fund's prospectus.
